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[Cites 0, Cited by 0] [Section 10(1)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(1)(c) in The Integrated Goods and Services Tax Act, 2017

(c)where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient;